Part 461. Instructions—General
- s 461.1 Classification of utilities.
- s 461.2 Records.
- s 461.3 Accounting period.
- s 461.4 Submission of questions.
- s 461.5 Interpretation of lists of items.
- s 461.6 Delayed items.
- s 461.7 Unaudited items.
- s 461.8 Transactions with associated companies.
- s 461.9 Depreciation accounting.
- s 461.10 Distribution of pay and expenses of employees.
- s 461.11 Employee pensions and benefits.
- s 461.12 Territorial subdivisions.
- s 461.13 Accounting for other departments.
- s 461.14 Spreading of income, revenue, and expense items.
- s 461.15 Allocation of costs between steam plant and operating expenses to be made currently.
- s 461.16 Charges shall be just and reasonable.
- s 461.17 Approval by the commission.